Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
An assessment order passed against a deceased person was held invalid as proceedings can be initiated only against a living person; however, Section 93 permits recovery of GST dues from the deceased's business or estate. In the absence of an express procedure, the assessment must be redone by involving the representative carrying on the business, or where the business is not carried on, the legal representative holding the estate. Accordingly, the impugned assessment order was set aside and a fresh assessment was directed after issuing notice to and involving the legal representative. Any post-assessment recovery was confined to the deceased's estate and only to the extent of estate available with the legal representative. - HC
An assessment order passed against a deceased person was held invalid as proceedings can be initiated only against a living person; however, Section 93 permits recovery of GST dues from the deceased's business or estate. In the absence of an express procedure, the assessment must be redone by involving the representative carrying on the business, or where the business is not carried on, the legal representative holding the estate. Accordingly, the impugned assessment order was set aside and a fresh assessment was directed after issuing notice to and involving the legal representative. Any post-assessment recovery was confined to the deceased's estate and only to the extent of estate available with the legal representative. - HC
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